DIVISION 1. PROPERTY TAXATION 50-5911›PART 7.5. TAX CERTIFICATES 4501-4531›CHAPTER 1. General Definitions 4501-4505

§ 4503

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable.

(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)

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California Revenue and Taxation Code

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